Wednesday, August 26, 2020
Counselors as Companions and Ethics in Human Services Essay Example for Free
Guides as Companions and Ethics in Human Services Essay 1. Each individual we come into contact with every day can show us a bit of something about existence. You simply must be available to learning. This specific advisor who was acquainted with Steve for whatever astronomical explanation, however left the experience more learned about the human condition than when at first presented. From the start and without knowing any foundation on Steve the guide could have recently chalked Steve up as an extraordinary needs understudy who not the slightest bit would succeed being endlessly from home. The councilor anyway invested significant time and became acquainted with his understudy and discovered all the triumphs that he had been confronted with and had defeated consistently. The guide had the option to verify that this understudy was not the slightest bit going to surrender and get lost in an outright flood because of a progression of deplorable occasions. Each kid I interact with every day has their own story, a considerable lot of which are awful or terrifying, however yet many drive forward and will become gainful citizenry since somebody en route has demonstrated that they give it a second thought. 2. Steve had the option to profit the same amount of as the advisor through this communication. He had the option to endure and finish his instruction. All that Steve required was for another person to likewise observe the finish of the passage just as he saw it. Having somebody in the same spot and ready to remain with you through your objectives is useful to every one of those included not simply the single individual with the objective. I figure the greatest push anybody would ever get is having somebody who doesn't have any acquaintance with you state you cannot do that; it gives even more inspiration to refute them. As indicated by the National Organization of Human Services (NOHS), a code of morals is an express proclamation of the qualities, standards, and the principles of a calling, directing the lead of its membersâ⬠(Barker, 2001, p.84) There are two proclamations found in the NOHS however that best sum up this code and make it material to the field in which I am at present encircled by. Explanation 45 Human assistance instructors exhibit full promise to their selected obligations, and are excited about and empowering of understudies learning. Proclamation 46 Human help teachers model the individual traits, qualities and abilities of the human assistance proficient, including however not constrained to, the eagerness to look for and react to input from understudies. In perusing Steveââ¬â¢s venture on the Heroââ¬â¢s Path there is a recognizable second that identifies with my present position that I have been observer to and helped with. As a direction secretary for a state funded school I have seen man kinds of understudies stroll through our entryway. Our latest understudies who have come looking for an opportunity to mix in with a customary understudy body are two understudies who wound up being closest companions notwithstanding each otherââ¬â¢s complex issues. One is an overweight multi year old and experiences Prader-Willi Syndrome and sneaks food from our cafeteria any possibility he gets. The other a multi year old was brought into the world with mutation of the mouth and hands. Both are a piece of our specialized curriculum program. In light of their outward appearances, both are avoided by the other understudy, which has had almost no impact on them. To help them in this exertion of mixing in our Administrative Resource Teacher, who is well known and loved by the understudy body as a result of her understanding and supportive nature has basically nominated these two during our busiest lunch period. So as to keep the youngster with Prader-Willi from taking uneaten food and his companion from taking anything for him, they have their lunch and when they are done, are put on wrongdoing watch around the border of the school, with our ART. The kid with Prader-Willi gets exercise and it expels him from enticing treats abandoned by understudies, for example, milk and chips. Both likewise get the fulfillment of realizing that notwithstanding their irregularities they are normal understudies. During kick gatherings when the energized understudy body is a touch of overpowering, these understudies likewise realize that my office is a place of refuge for them. They realize that they should accomplish work ordering or sorting out yet they each have an undertaking. Iââ¬â¢ve heard a considerable lot of our chairmen rehash this idiom time and time ââ¬Å"you need to know our understudies, so as to instructor themâ⬠, the equivalent applies in any cooperation with them. Understudies donââ¬â¢t simply learn in the four dividers of a homeroom, they learn in each sort of condition. On the off chance that you make that condition one where they are agreeable understudies will return on numerous occasions to look for your direction and model properties they found and have seen illustrated. References Halstead, Richard A. (2000, January). From disaster to triumph: guide as partner on the heroââ¬â¢s venture. Guiding Values, 44(2), 100. http://www.nationalhumanservices.org/moral gauges for-hs-experts
Saturday, August 22, 2020
Southern Voting Behavior Essays - , Term Papers
Southern Voting Behavior Southern Voting conduct since the 1960's Voters in numerous regions of the U.S. are able to cast a ballot diversely in general from political decision to political decision. The country has moreover had a diminished turnout rate for the presidential and nearby decisions. The South has regularly not followed these designs that the remainder of has appeared to be following. The Southern whites of the U.S. have normally followed and decided in favor of the more preservationist applicant and gathering. Where as the Southern blacks have commonly (when they have had the option to cast a ballot) decided in favor of the more liberal gathering or applicant. The South was one after another a Democratic fortress what's more, has in the previous 30 years become a normally preservationist casting a ballot electorate. This propensity of casting a ballot by race for the liberal or traditionalist applicant has been a proceeding with event. Southern show up for races has been fundamentally lower than the remainder of the country too over a similar timeframe. This inclination of the previous 30 years as well as voter turn out has as of late changed in the So! uth. In the start of and before the 1960's the South was a Democratic fortress and it was uncommon for there to be any rivalry from Republicans in these non serious states (Mulcahy p.56). A survey taken in the 1960's appeared that the southern states were the conspicuous fortress of Democratic distinguishing proof. The extraordinary case was Louisiana, where 66% related to the Democratic party(Black p.44). This all started to change as the Democratic party turned out to be progressively liberal in its national approach sees. The Democrats turned out to be excessively liberal in their arrangements concerning common rights for the white Southerners to keep deciding in favor of them. (Mulcahy p.40). This explanation alongside others is the thing that drove the Southern whites to change there casting a ballot propensities for the most recent 100 years. The white Southerners started to cast a ballot for leaders of the Republican party and for Independents, for example, the Dixiecrats, since they were more preservationist on a national scale. The Largest difference in the Southern voters o! ccurred in 1960 when the southern white Protestant presidential vote went Republican(Wayne p62). This would of took into consideration the democrats to lose the south if the dark electorate had not casted a ballot Democrat. The dark Southern voters at the hour of the 1960's were simply again ready to take an interest with their privileges to cast a ballot. This was on the grounds that not long after the Civil War and remaking the Southern whites diminished and in the end evacuated the fleeting dark political force. They included laws that made it obligatory to step through exams for voter qualification, also as demoralizing dark democratic by any means. This segregation enormously diminished if not totally ended dark democratic in the south until the 1950's and 1960's. It was not until 1965 that the Voting Rights Act was passed that restricted proficiency tests for government decisions did blacks get their sacred option to cast a ballot (Wayne p.70). Numerous blacks did actually bolster the Republican party for a significant long time since they were known as the gathering of reproduction what's more, liberating of the slaves. Dark democratic turned towards the Democrats in the 1930's and 40's on the guidance of One N.A.A.C.P. pioneer? Turn your photos of Lincoln to the wa! ll, the obligation is paid in full(Mulcahy p 37). This dark deciding in favor of the Democrats made an issue in of its self, that the Blacks were proceeding to decide in favor of the nearby white preservationist Democrats, that maintained the conventional Southern white perspectives. This lead to the proceeded with intensity of the harsh whites, despite the fact that the gathering stage was one of change. It was not until the mid 70's that when the Republicans won the political decision for the legislative leader of Virginia was the two party framework completely resuscitated in the south (U.S. news p. 210). This two gathering framework permitted Democrats to run on an increasingly liberal stage, which gave the blacks the portrayal that they needed. Casting a ballot in the South since the 1960's has followed the example of deciding in favor of the most ardent traditionalist, or defender of Southern whites sees. In the 1968 political race Southern whites in the Deep South decided in favor of George C. Wallace, while the remainder of the South split on Nixon and Hubert Humphrey. In the Election of 1972 This pattern appeared to proceed, in that Nixon was the more preservationist of the two Presidential Nominees and in this way he conveyed the South. In the 1976 Election it
Saturday, August 15, 2020
A Historical Analysis of MA Waves
A Historical Analysis of MA Waves Business consolidations are now a part of the global business landscape. News about this conglomerate acquiring that company, or that business merging with this business are quite commonplace already. In 2015 alone, consolidations of businesses through mergers and acquisitions have surpassed the $3 trillion mark, and the year is not yet over. © Shutterstock.com | EpicStockMediaThere are three major types of business combinations: consolidation, merger, and acquisition. In a statutory consolidation, two or more companies decide to create a new company, resulting in the dissolution of the previous companies. In this article, we will focus primarily on the other two types, 1) mergers and acquisitions â" MA, for short, as well as 2) historical MA waves.MERGERS AND ACQUISITIONSMA is the general term that is used to describe that aspect of management that deals with buying, selling and combining companies and business entities. It is mostly involved in business consolidations whereby two forms of business combinations â" merger (M) and acquisition (A) â" are applied.There have been many mistakes in the past where the two are used interchangeably, as if they are one and the same. They are both business amalgamation forms, yes, but they are also markedly different, although often used together in one term.MergersA merger is t he type of business combination where two companies join together to form a new company. It takes place when one company (the surviving company) takes over another company (the merged company). The purposes of a merger are any, or all, of the following: increase of overall competitive advantage, revenue growth, business growth, entry into new markets, and cost reduction.In this type of business combination, the two companies may be of differing sizes, although it could also happen that they are around the same size, hence the phrase âmerger of equalsâ. A classic example would be the DaimlerChrysler Company, which was formed when two originally separate companies â" Daimler-Benz and Chrysler â" agreed to move forward as single, united company, instead of staying as separate entities both in management and operations. It is often done through purchase and surrender of stocks.AcquisitionIn an acquisition type of business combination, one company is purchased by another company. U nlike in a merger, there is no new company formed, because the purchasing company (the owner) is retained and merely absorbs the other company that it has purchased or acquired. The acquired company also retains its identity as a business entity, but it will now be under the control of the acquiring company.HISTORICAL MA WAVESMA has been around for a very long time; it is no longer a new concept that has just been introduced in the business world. It has started making its presence felt as early as the latter part of the 1800s, and the increasing competitiveness in the global business landscape was largely instrumental in its widespread application.The evolution of MA is broken down in six stages or âwavesâ, and we will look into those waves in the succeeding discussion.First Wave (1893-1904)The first wave of MA came to be known as the âgreat merger movementâ in the US business scene, particularly the manufacturing sector. This wave was characterized by horizontal mergers, w here firms that operate within the same industry or field â" often as competitors or rivals â" combine together. This is often brought about by larger corporations that are aiming for more efficient economies of scale since the companies joining together are providing the same products or services. Thus, forming trusts became the norm. This was particularly attractive to companies that wanted to establish monopolies and market dominance, seeing as the combinations resulted to larger combined market shares.The period between 1893 and 1904, and immediately before the beginning of World War I, saw the rise of manufacturing and transportation giants in the United States, particularly in the industries of steel, oil, mining and railroads. The telephone industry also benefited from horizontal mergers.The prime examples of horizontal integration during the first wave included:Standard Oil Company of New Jersey (1899). This American oil and gas company was founded in 1870 but officially became a trust as the âNew Jersey Holding Companyâ in 1899.United States Steel Corporation (1901). This steel company was founded in 1901 by merger/buyout of Carnegie Steel Company, Federal Steel Company, National Steel Company and J.P. Morgan. This made it the largest steel producer, as well as the largest corporation, in the whole world at the time.International Harvester Corporation (1902). IHC is a prime American manufacturer of machinery and equipment for agricultural and construction purposes, and commercial and household products. It was formed with the merger by J.P. Morgan of five agricultural equipment firms, including the Deering Harvester Company and the McCormick Harvesting Machine Company.Second Wave (1919-1929)The monopolies created through horizontal integration during the First Wave resulted to the government intervening and enacting laws that ban or prohibit what they referred to as âanticompetitive behaviorâ. Case in point: the Standard Oil Company was r uled as an illegal monopoly by the US Supreme Court in 1911. This led to the company switching over to vertical integration, which was the identifying facet of the Second Wave of the MAVertical mergers are more efficiency-oriented; rather than increasing revenue, the goal is to reduce costs and improve a companyâs overall efficiency. This type of merger involves two companies that are not competitors but collaborators, in the sense that they used to purchase from each other in the past. Thus, it is a common sight to see a bidder or buyer expanding the companyâs operations towards the resources (upstream) or the end-user (downstream).An example would be a company that sells raw materials used by another company in its manufacturing processes. The cost of finding suppliers and distributors, as well as the costs involved in negotiations with third parties will be eliminated since the companies are already joined. The major benefit in this type of merger can be felt in the supply an d logistics divisions.One effect of this MA wave was oligopolies taking the place of monopolies. The companies that were not able to get a piece of the action during the First Wave were left to merge with other businesses or acquire other companies in order to remain competitive with the bigger players created during the first wave. This wave ended during the Great Depression and the crash in 1929.The major players were automobile manufacturers, with Ford and FIAT leading the pack. The oil and gas industry also adapted during the second wave, as evidenced by the Standard Oil Company moving from horizontal to vertical integration, expanding its operations to oil refining, retailing and marketing.Third Wave (1955-1970)Expansion and diversification became the main drivers of the decisions made by companies when the Third Wave rolled around. When neither horizontal nor vertical integrations provided the solutions that these large companies were looking for, they turned their attention t o conglomerate mergers and acquisitions.Conglomerate mergers and acquisitions involve companies or corporations that belong to various fields of business, often unrelated to each other. They do not have to belong to the same industry or space, and their products or services may be vastly different or have nothing to do with one another.This Wave was spurred by the desire of US corporations to enter new markets and diversify their revenue streams. Therefore, holding companies and conglomerates cropped up left and right.It did not last long, however. The crash in share prices, amplified by the oil crisis in the first part of the 1970s, resulted in the end of the Third Wave.One of the major names that resulted during the Third Wave was the General Electric Company. Originally, it rode the Second Wave when it absorbed the National Electric Lamp Association (NELA) and made it a major component of its lighting division.Fourth Wave (1974-1989)The Fourth Wave saw the arrival of corporate ra iders on the scene, and hostile takeovers and congeneric mergers became commonplace.The moniker âcorporate raiderâ has been granted to any investor or financier who seeks to take control of a business or a company by acquiring large shareholdings or a controlling interest, often in a less than congenial manner. Hence, the term âhostile takeoverâ, which is a type of acquisition or merger made without the wishes or even the consent of the owners, shareholders, or management of the company being acquired. As the word âhostileâ implies, this takeover is on the unfriendly side, and involves a lot of friction for everyone involved.Congeneric mergers, on the other hand, take place between two companies or businesses that belong to the same industry â" or in different but related industries that allow them to have synergyâ" but are not involved in making the same products or providing the same services.In both cases, the companies merged or combined are involved in business in similar or related fields but do not have the same offerings to the market.During this wave, investment banks played a more active role, willing to dole out large sums of cash in order to aid their clients â" the corporate raiders â" in their hostile takeover bids. It also saw the development of new markets, with the âjunkâ bond market being one of them. This is where bonds of companies with poor or low credit quality are being sold.The inevitable end of the fourth wave came in 1989, when the banks ended up lending too much, too often (and it did not help that the high rates of inflation also meant the borrowing costs were too high), that they were unable to sustain their capital structures. This was aggravated even more by the crash of the stock market in 1987, where many companies were forced to close their doors.Fifth Wave (1993-2000)The â90s welcomed the entry of the âmega dealsâ, where businesses had displayed greater greed for bigger economies of scale. The result was the creation of multinational companies and conglomerates which have become massive. After all, they were of the belief that the bigger they are, the more dominant they will be in the market.As such, foreign investors began entering the US market (and vice versa). The type of acquisition or merger that involves foreign investors obtaining controlling interest in the acquired or merged company became known as âcross-border mergersâ. They involve two countries with the rules or laws of the Home Country (where the acquiring company is) prevailing over the acquisition and control of the acquired or merged company in the Host Country. This was seen by many businesses as the perfect opportunity to enter markets in other countries and establish dominance on an international and even global scale.If you look at the biggest MA deals in history, many of them took place during the Fifth Wave. One example of a cross-border merger is UKâs Vodafone AirTouch purchase of Germanyâs tele phone and internet giant Mannesman in 1999.The gas and oil industry were also the ones that were active during this period, as seen in the merger of Exxon and Mobil, resulting in ExxonMobil, which is currently the largest oil refining company in the world. GlaxoSmithKline, on the other hand, was the result of the merger of Glaxo Wellcome and SmithKline Beecham, two of the top pharmaceutical companies in Europe at the time. Their merger easily made it one of the top pharmaceutical companies in the world.But itâs not just the gas and oil industry that made a killing when the Fifth Wave rolled around. This was also when the historic merger of Daimler and Chrysler took place, as well as Fordâs acquisition of Volvo.This wave didnât last very long, either. It came in with a huge bang, but also went out fettered with scandals that involved the filing of bankruptcy of huge names such as Worldcom and Enron. The bursting of the dot-com bubble also sealed the deal.Sixth Wave (2003-2008)G lobalization, private equity, and shareholder activism were the key features that characterize what took place during the Sixth Wave, which took place on the heels of the recovery period of the dotcom bubble.Shareholders became more involved, leading to shareholder activism, where they displayed more influence and power over the actions and behavior of a corporation by the simple exercise of their ownership rights over the management. They do not directly run the company, but they do get to have a say on how the board of directors or the management run it.Of course, this proactive stance taken by shareholders led them to take action in spreading ownership with the management and the investors of the company. This resulted to the influx of private equity.Leveraged Buy-outs (LBOs) also became prevalent. These are mergers or acquisitions where the acquiring company borrows money in order to meet the cost of acquiring its target company, allowing them to make acquisitions or mergers wit hout the need to commit a large amount of capital. This act of borrowing or obtaining loans to meet acquisition costs can be said as something that was left off from the Fourth Wave. This time around, though, interest rates are kept low, and private equity firms were more active in lightening the load.Globalization became a key point in acquisitions and mergers, and more and more companies â" even the larger and already established corporations â" are more intent on expanding their reach to multinational and global markets. Vestiges of the cross-border mergers trend during the Fifth Wave are still strong and visible during the Sixth Wave, but with decidedly greater benefits. Government support is more readily available, and the growth of private equity funds also helped greatly.However, in December 2007, the subprime mortgage crisis in the US, which coincided with the recession of the US economy, marked the end of the Sixth Wave.The most popular example of a merger taking place du ring the Sixth Wave was that of American Online (AOL) purchasing Time Warner for US$164 billion.Seventh Wave (2011-onwards)Things didnât look too good for MA during the next few years immediately following the end of the Sixth Wave. It did not help any when AOL Time Warner reported an almost US$100 billion loss after just one year from the historic merger. The merger went on to become known as the âbiggest mistake in corporate merger historyâ.The year 2004 was a particularly harsh time for MA, no thanks to the downturn that the economy took.Still, all hope is not lost, as MA activity seemed to start stirring in 2011, fanning flames of hope that the Seventh Wave is about to start. In this Wave, the BRICS are taking to the forefront of MA activity. BRICS stands for Brazil, Russia, India, China, and South Africa, five of the emerging national economies of the world. They are either developing countries or have just become newly industrialized, and they also happen to be five of t he most populous countries. In fact, all five countries account for more than 40% if the global population as of 2015. This cooperation among these countries are putting a lot of focus on commercial and corporate activities, and it would definitely come as no surprise when MA activities in the coming years will be heavily concentrated in these countries or the continents they belong in.One thing is for sure, however: we will still see trends and patterns that originally arose during the earlier Waves. Cross-border mergers and industrial consolidations will still flourish. Hostile takeovers, leveraged buy-outs, and concentric mergers will also remain to be prevalent.
Sunday, May 24, 2020
Modern Art And Japanese Art - 1455 Words
With these words written in his celebrated manifesto, Takashi Murakami coined the term ââ¬Å"superflat,â⬠which he attempted to codify as a unique trend in Japanese art. The term can mean many things, both as the recognition of the ââ¬Å"flattenedâ⬠formal aesthetic and as the reconfiguration of the boundaries that shape cultural production. It directly refers to a tendency towards two-dimensional imagery in Japanese visual culture, which he recognizes both in the painting from Edo period and in todayââ¬â¢s anime and manga. This two-dimensional surface, dramatically different from the linear perspective in western art, contains no depths of field. Also, Murakami states, ââ¬Å"society, customs, art, culture: all are extremely two dimensional,â⬠(proposal) so they should be equal-status and exist on the same plane. Scott Rothkopf explains this ââ¬Å"flattened tasteâ⬠in his essay: because the Japanese culture did not make distinctions between art and craft pr ior to the Westernization in the Meiji period, there was a ââ¬Å"lack of differentiation between the Western categories of high and low.â⬠Murakamiââ¬â¢s work successfully forges the two genres, the traditional fine painting and the subcultured anime art. Becker proposes, ââ¬Å"wherever an art world exists, it defines the boundaries of acceptable art,â⬠(226) and artists could fall either inside or outside those boundaries. Among the four basic types of artists, Murakami should be considered an integrated professional, who ââ¬Å"know(s), understand(s), and habituallyShow MoreRelatedThe History of Art951 Words à |à 4 PagesThe uniqueness of Japanese art, especially in terms of Chinese art, depends on the historical era. 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Dr. Brown gathered art of all variations, ranging from paintingsRead MoreEssay on Japanese Martial Arts1263 Words à |à 6 PagesJapanese Martial Arts In Japan, especially during the earlier periods of Japanese history such as the Tokugawa, physical adeptness was much revered and valued. This was mainly because of the fact that these strengths were the basis on which much of the population depended upon for survival during these fairly turbulent periods. Throughout time, Japan has been a very organized and scrupulous society, and even its style of physical combat has been sorted into specific categories accordingRead MoreThe Narrative Of The Ip Man Films1462 Words à |à 6 Pagestakes place during the Japanese invasion of China in World War II, and revolves around the Japanese general Miura and his interactions with Ip Man. In this film, Ip Man presents martial arts as a physical and symbolic means of resistance against chinaââ¬â¢s conquerors. On the other hand it is more than that, as Ip Man says in the film, that the Chinese martial arts are more than just a way of fighting ââ¬â that it is the ââ¬Å"soulâ⬠of the people. The portrayal of Chinese martial arts in Ip Man is more than
Wednesday, May 13, 2020
Operating Activities - Free Essay Example
Sample details Pages: 1 Words: 261 Downloads: 1 Date added: 2017/09/22 Category Advertising Essay Type Argumentative essay Tags: Investment Essay Did you like this example? 1) What are the examples of operating activities occured in a company? An accounting of funds related to the companys operations, reported on the cash flow statement of a companys annual report. This figure is calculated by adjusting net income to reflect depreciation expenses, deferred taxes, accounts payable, accounts receivable, and any extraordinary items. It shows how much money the company received from its actual business operations. This does not include cash received from other sources, such as investments. The examples of operating activities include the production, sales and delivery of the companys product as well as collecting payment from its customers. This could include purchasing raw materials, building inventory, advertising, and shipping the product. The other operating cash flows include: * Receipts from the sale of goods or services * Receipts for the sale of loans, debt or equity instruments in a trading portfolio * Interest received on loans * Divide nds received on equity securities * Payments to suppliers for goods and services * Payments to employees or on behalf of employees Interest payments (alternatively, this can be reported under financing activities in IAS 7, and US GAAP) 2) Did all companies have operating activities? YES 3) Did all operating activities come from the core business of providing sales/service? No. This cash flow activities operating section comes first and tells you how much the companies generated from core business as oppose of peripheral activities such as investing and borrowing. This is the area that you should focus because it paints the best pictures of how bell the firmââ¬â¢s business operation are producing that will ultimately benefit to shareholders. Donââ¬â¢t waste time! Our writers will create an original "Operating Activities" essay for you Create order
Wednesday, May 6, 2020
Funny Persuasive Speech Free Essays
Evaluate whether itââ¬â¢s worth it to lie to your teacher. If you are already at school and simply forgot to do it, then youââ¬â¢re probably out of luck here. But if you are at home the night before and just donââ¬â¢t want to do your homework, think about your options. We will write a custom essay sample on Funny Persuasive Speech or any similar topic only for you Order Now Teachers are generally forgiving of those students who forget their homework on rare occasions; they get mad at those ones who repeatedly forget. So, before you decide not to do your homework and to come up with an excuse instead, ask yourself whether itââ¬â¢s worth it to waste your teacherââ¬â¢s patience on this assignment. After all, there may come a time where you really need to use an excuse. Donââ¬â¢t just take the easy way out now if it will cost you later. But once you have decided that you need an excuseâ⬠¦ 2 Spend time thinking about possible explanations that sound believable. In other words, these will need to be things which could realistically and likely occur with anyone (regardless of whether or not they are actually true) that the teacher, who gave you the assignment, is not likely to easily dismiss away in their mind as nonsense. A good way to start might be to ask yourself what kind of excuse would personally sound believable to you, or alternatively ask a trusted person you know for ideas. Some examples of what might work include: The good old ââ¬Å"My dog ate my homeworkâ⬠excuse. If you donââ¬â¢t have a dog, this one certainly wonââ¬â¢t work, but keep in mind that you can use a friendââ¬â¢s dog, especially if you had a friend with her pet come over the last couple days. Better yet, take a piece of scratch paper or notebook paper, and tear it up into a few sizes of chunks ranging small to large. If you really want to trick them out, go to a joke store and buy a package of fake dog drool, only fifteen cents cost worthy. Rub the drool over the pieces of paper, leaving it a little wet but not too soaked. If you donââ¬â¢t want to buy the fake drool just use water. Tell your teacher that you had an emergency at your house at the time you would have normally finished the work, and thatââ¬â¢s the reason why ââ¬â on this occasion ââ¬â itââ¬â¢s not been done. Saying youââ¬â¢ve had other homework assignments which clashed with the deadline date for this one, and that this got in the way (itââ¬â¢s advisable to ask nicely for a deadline extension after). Saying that you accidentally lost the homework instructions, and havenââ¬â¢t realised it until now. For essays, say that you canââ¬â¢t get it printed because your printer is running out of ink or you left it in the printer. For online assignments, tell them that your computer crashed last night or your internet got cut off. For homework assignment that requires a book, tell them that you left the book at home or in your locker. 3 Think about how your teacher could find out that you are lying. If you go to a smaller school, make sure not to use the same excuse over and over again, because it is likely that other teachers already know that you have used an excuse. Also, think about whether the teacher could possibly talk to anyone else who could reveal your lie. For example, if you use the ââ¬Å"family emergencyâ⬠excuse, think about whether the teacher is likely to call your parents to confirm your story. Adjust your excuse accordingly. 4 Prepare to not be believed. Your teacher has likely heard a thousand excuses before, so prepared when he or she questions your excuse. Come up with an interesting back-story that is detailed but not too crazy. If you get nervous and stumble over your words when your teacher questions you, then he or she is not likely to believe that you are telling the truth. 5 Prepare to come up with even more excuses. If, for example, you say that your printer was broken and you could not print your assignment, your teacher will probably ask you why you didnââ¬â¢t email it to a friend and have them print it out. In this case, be ready to make up another excuse, and maybe a few more after that. This applies to many of the examples listed above, such as forgetting your book or having your computer crash. 6 Be polite and pitiable. When you tell your teacher that you did not do your homework, be as polite and regretful as possible. Offer to have it in ASAP, and beg for forgiveness. Also, portray yourself as the victim of the situation. Shift blame to your dog, computer, etc. , as long as it is shifted away from you. It may be helpful in this situation to cry, if you can manage good fake tears. 7 Stick to your story. Your teacher might not believe you, but if you are convincing and committed, it will be hard for them to know for sure that you are lying. However, be prepared to work extra-hard for at least a couple of weeks to restore your teacherââ¬â¢s trust. How to cite Funny Persuasive Speech, Essays
Monday, May 4, 2020
History of Waterboarding free essay sample
Torture has long been used by law enforcement agencies and governments to questions criminals and terrorists. It is used to coax confessions or to find out any sort of information that may lead to the arrest or capture of other criminals. Although the torturing of prisoners in the United States is strictly prohibited by the constitution, the government started using the tactic waterboarding against terrorists. Although the government says waterboarding has led to prevention on mass terrorist attacks on U. S soil, it is not accepted by all of this countryââ¬â¢s citizens. It is believed by certain people that waterboarding is torture and others do not believe it is. It is my goal to explore why the United States deemed this technique necessary and why people argue that it is unconstitutional. Waterboarding is a process in which ââ¬Å"The head is tilted back and water is poured into the upturned mouth or noseâ⬠(Bianchet). This causes the victim to have the sensation of drowning and leaves them gasping for air as their lungs fill up with water. This is done in small increments at time, usually over a two to four hour period. While this is the general idea of waterboarding, it is and can be conducted in many different manners. The most popular method involves strapping the prisoner to an inclined board while shackling his hands and feet down to the board. The prisonerââ¬â¢s feet are then inclined slightly above their head and cellophane or a cloth is put over the prisoners nose and mouth. If the cloth method is being used, water is slowly dripped on the cloth to soak it in water until both the mouth and nose are completely covered in water. If cellophane is being used, water is poured over the prisoners head. During this, ââ¬Å"the gag reflex kicks in and a terrifying fear of drowning leads to almost instant pleas to bring the treatment to a haltâ⬠(Esposito, Ross, 2005). While this does not usually cause death, many of the side effects are ââ¬Å"extreme pain, dry drowning, damage to lungs, brain damage from oxygen deprivation, other physical injuries including broken bones due to struggling against restraints, and lasting psychological damageâ⬠(Waterboarding, 2009). Waterboarding first became prominent in the fourteenth century during the Spanish Inquisition. The treatment was used some of time during the trial portion of the Inquisition. The first documented cases of the United States taking such measure were in the 1850ââ¬â¢s in New York state prisons. The guards would use this to subdue an unruly prisoner. There is at least one documented death as a result of ââ¬Å"showeringâ⬠as it was called then. The U. S. army was accused of mistreating prisoners of war in the Philippines. The government maintained that the water treatment was fully legal under the terms of war. Theodore Roosevelt publicly stated that he would try to make sure nothing like that happened under his presidency again. Although when he sent a commission to the islands to investigate the accusations, the court martial decided that the treatment of prisoners was excessive. President Roosevelt had him dismissed from the army and nothing came of his report. After World War II, during the war crime tribunals, Japanese officer Yukio Asano, was convicted of committing war crimes of waterboarding against U. S. soldiers. He was sentenced to 15 years in a hard labor camp. Perhaps in the most public display of waterboarding yet, U. S. soldiers were caught using a similar water treatment on a Vietnamese soldier in 1968. A photograph catching them was put on the cover of the Washington Post. The soldier was later court martial and convicted. In 1983, a Texas sheriff and three of his deputies were convicted of handcuffing prisoners to chairs and waterboarding them to goad confessions. They were each sentenced to four years in prison. These examples show that waterboarding has not been accepted by the U. S. government in the past. Whether it was U. S. itizens being subjected to it or performing it, the performers all ended up getting some sort of prison sentence. With that precedent, it is hard to believe that the government would employ these tactics against its prisoners. The government has shown its intolerance for this illegal method in the past, but has the audacity to use it against terrorists. Historically waterboarding became a popular technique be cause ââ¬Å"It causes great physical and mental suffering, yet leaves no marks on the bodyâ⬠(Weiner, 2007). Leaving no marks is a very big perk for someone committing a crime against humanity. With no physical evidence, there is little evidence that the victim was really subjected to the treatment. The CIA, no doubt, kept this in mind before authorizing the treatment of prisoners. The CIA used waterboarding as an interrogation method to try to get leaders of Al Qaeda to talk. The dilemma came up when Abu Zubaydah, an Al Qaeda leader, became uncooperative in prison. The George Bush administration held meetings to decide what interrogation methods would be legal. A modern form of waterboarding was deemed acceptable and the most extreme interrogation method listed. According to sources, waterboarding has been used on three top Al Qaeda officials (Ross, 2007). The CIA maintains that this method is effective and completely lawful. The most successful incident of waterboarding came with the interrogation of Khalid Sheikh Mohammed. KSM, as he is known by, was subjected to waterbaording and lasted an astounding minute and thirty seconds, as compared to the average of 14 seconds by other prisoners. After the treatment he admitted to be the master mind of the September 11th attacks of 2001 and several other Al Qaeda attacks. Following the session, KSM also admitted to a plot to take down Los Angelesââ¬â¢ tallest building. That plot was thwarted in 2002. KSM was not captured until 2003. Many people believe that the waterboarding of KSM did not reveal anything and that he just confessed to things that already happened to get the guards to stop interrogating him. The most notable man subjected to waterboarding may not have admitted anything at all. The validity if the information given by prisoners subjected to enhance interrogation has also been called into question. The hippocampus and prefrontal cortex ââ¬â the brainââ¬â¢s centers of memory processing, storage and retrieval ââ¬â are profoundly altered by stress hormones. Keep the stress up long enough, and it will result in compromised cognitive function and even tissue loss, warping the minds that interrogators want to readâ⬠(Kelm 2009). The damaging of the front lobe can also produce fake memories, so that the subject might think th ey are telling the truth when they are really lying. After all the torture that these people go thru, the information that they give up very well could be compromised. Even with this information, The Bush administration, still decided to go on with their so called ââ¬Å"enhanced interrogationâ⬠methods. President Bush led the American public to believe that the government was not torturing these prisoners and that the information received was helping government intelligence. Many Americans, especially down South (where I used to live), thought that this was a necessary tactic that must be employed by the CIA. According to a poll from CNN. com when Americans were ââ¬Å"asked whether they think the U. S. overnment should be allowed to use the procedure to try to get information from suspected terrorists, 58 percent said no; 40 percent said yes. â⬠That is an astonishing number of people to agree to use something that is widely considered torture. There have been many people who have tried to say that waterboarding is not torture. In fact in 2005 the U. S. State Department admitted that submerging a victimââ¬â¢s head in water is torture but waterboarding is different and therefore not torture. In 2006, they released an updated document that prohibits the use of waterboarding by U. S. military personnel. One man who set out ot find the truth was Christopher Hitchens. A Vanity Fair reporter by trade, Hitchens decided that he would get a firsthand experience of waterboarding by former military men who had been trained on how to resist the treatment. He underwent the treatment and denies the fact that is simulates the experience of drowning. He says it is not the case because ââ¬Å"you feel that you are drowning because you are drowningââ¬âor, rather, being drowned, albeit slowly and under controlled conditions and at the mercy (or otherwise) of those who are applying the pressureâ⬠(Hitchens, 2008). He goes on to talk about the long term psychological damage that it has had on him. If he is ever short of breath he feels himself claw at his face as if trying to get the damp clothes off. After undergoing the treatment twice, Hitchens goes on to say, ââ¬Å"I apply the Abraham Lincoln test for moral casuistry: ââ¬Å"If slavery is not wrong, nothing is wrong. â⬠Well, then, if waterboarding does not constitute torture, then there is no such thing as tortureâ⬠(2008). Strong words from someone who has experienced it firsthand. If the United States continues to use a technique that is both unlawful and immoral, than we as a country cannot take actions against other countries using the same techniques on our citizens. It is clear that if the U. S. is torturing prisoners the government is making immoral decisions. Even if the thought was to try to save U. S. citizens, the men that they tortured had been trained (just like U. S. soldiers) to resist the pain and not reveal any information. This being so, the U. S. made very unethical decisions in allowing this sort of treatment. The only way to fix these injustices is to do exactly what President Barack Obama did. He banned the use of waterboarding in January of 2009. He stated that the United States must stick to army field guidelines at all times when dealing with war criminals, even on our home soil. I donââ¬â¢t believe it would be right to put the men on trial who administrated the treatment as they were getting direct orders from the Presidentââ¬â¢s office. Although they had the free will to not administer the treatment, they thought what they were doing was right and helping their country. I do think that President Obama could help right the situation by bringing to the United Nations attention about how wrong water boarding really is. He could say that other countries should follow the United States footsteps and admit they were wrong and help better the conditions for other prisoners of war. While President Obama has banned waterboarding, 40% of the American public still seems to think it is acceptable. If another attack similar to September 11th happens, will he be swayed by the citizens? This topic should be put to rest by him admitting that it is torture and vowing never to bring it back. Extensive research has proved it to be ineffective and extreme. If the President would admit that it is cruel and unusual punishment, it could be ruled unconstitutional by the courts and never be out into play again.
Saturday, March 28, 2020
The Origin Of Life Essays - Origin Of Life, Astrobiology
The Origin Of Life The origin of Life There are many theories where life came from, but none of them is proven to be the right one. The obvious theory that life originated on earth is not accepted by everyone. One reason of disbelief in this theory that life originated on earth is a lack of time. It was an early belief that life originated through a slow and long process (many scientists do not share this belief though), probably too short and too long for the time life had on our planet. Life must have been formed within a period of approximately 200 million years. If we represent the whole Christian era - two thousand years - by one inch, the time available for the emergence of life could measure as much as 1.5 miles. Another theory called panspermia claims that life was created somewhere else, not on earth, and traveled to our planet via meteorites or comets. Another version of panspermia claimed by Francis Crick and Leslie Orgel is that life was brought to earth by a spaceship sent by a more intellectual species. Thi s theory is called directed panspermia. The last theory might be the least likely one, since there is no actual evidence for spaceships or species from other planets. The panspermia theory can not be disproved and it might be possible that life came to earth via a comet. Bodies like comets contain organic molecules which are similar to the molecules of living organisms, but most scientists say that reactions creating these molecules take place out there. We can not find an answer for this question since neither theory can totally be proven. Supporters of the panspermia theory say that there was not enough time for life to originate. Supporters of the theory that life originated on earth can not prove that life did not come from outer space. The Christian theory that life was created by God is abstract and will not be discussed further in this paper. Personally I believe in the theory that life was born on earth. Six elements are needed to create life. Almost every organic matter can be summarized symbolically in these six different elements: carbon (C), hydrogen (H), nitrogen (N), oxygen (O), phosphorus (P), and sulfur (S). One also says that life can be explained by the formula CHNOPS. These are the main characters in the creation of life chemically. Knowing that these six elements are needed to create life we have to find out in what condition these elements were. It is still not known what the composition of the primitive atmosphere was. It was believed that the atmosphere consisted of hydrogen (H2), methane (CH4), ammonia (NH3), and water vapor (H2O). But this is doubted today. Scientists say that carbon probably was not present in the combination with hydrogen (methane). It probably was present in the combination with oxygen, mostly with carbon dioxide, or CO2. In the early years of the earth, about 4 billion years ago, there was no oxygen in the atmosphere of the world. There needs to be life in order to have free oxygen. What was the temperature on earth in these days? It is practically impossible to find the answer to this question, but it is an important issue to know since temperature limits the life span of biomolecules, such as proteins, nucleic acids, and the blocks they were contained in. Thinking of this fact chemists assume that the temperature of the environment might have been very cold, possibly under the freezing point. Geochemists, though, do not think this way. They believe that temperature might have been close to the boiling point of water, but they also believe that there must have been a high atmospheric pressure, which kept the oceans from boiling. What was the sun like? Four billion years ago the sun was cooler than today. It sent out probably 25% less energy to the Earth than today. But this was probably offset by the greenhouse effect of atmospheric carbon dioxide. There definitely was a lot of water in the beginning of life. Water is the vital element of any living organism. The atmosphere above the water was heavy with carbon dioxide, nitrogen, hydrogen
Saturday, March 7, 2020
Students Project of Software
Students Project of Software In every project, there are always component stages that make it a complete project. These stages are the activities that are to be conducted in the process of bringing the project into a successful completion. There are generally five stages that a project will always go through from the inception to conclusion.Advertising We will write a custom essay sample on Students Project of Software specifically for you for only $16.05 $11/page Learn More The first stage component is the initiation of the project. This is where the project is outlined so that project members can understand what the project involves. The second stage is planning the project. In this stage, all the involved parties gather together in order to discuss some of the important deliverables in the project, and how every task shall be accomplished. The third stage is the project execution. This involves putting into practice, all the activities that were planned in the previous stage. The nex t stage is project control. This involves monitoring and evaluation of the project. The last component stage is project closure. This comes after the stakeholders have confirmed that the project has met all the requirements that it was meant for. Project life cycle basically involves the stages described above. A project life cycle is the activities that that are undertaken by project team members from the inception stage to completion. At inception, the project manager will have the responsibility of explaining to the members what the project entails and the main objectives that are to be realized through the project.Advertising Looking for essay on project management? Let's see if we can help you! Get your first paper with 15% OFF Learn More In the second phase of planning, the technical team members of the project comes together in order to have a clear blueprint on how every activity of the project is going to be accomplished. The third stage is the execu tion. At this stage, all the stakeholders are assigned different duties as per the specification of the blueprint. This stage in the lifecycle is very important because it is the actual process of implementation. The next stage of project control involves the actual monitoring of the project, and determining the extent to which the project has been successful, and some of the changes that might be necessary to make the project realize its dream. The last stage in the lifecycle of project closure would always come automatically. When a project is successful in meeting its obligations, the project managers, project members and all other stakeholders who are involved in the project, will determine when the project should be brought to a closure. This always happens after all the important stakeholders are satisfied that a project has successfully met the expectation of the involved parties. A project is part of operational activities within a firm. It is important to appreciate the fac t that a project is not an independent activity from activities carried out within a firm. It is only special because there are specifically meant to achieve some objectives. Upon completion, the project is always brought to a closure, and a new project is brought forth. Project therefore, fits in research and development arm of a firm. Within a firm, there will always be the arm responsible for research and extension.Advertising We will write a custom essay sample on Students Project of Software specifically for you for only $16.05 $11/page Learn More This arm is responsible for ensuring that the firm comes up with new ideas that will make it competitive in the market. Projects therefore, fall in this department. Projects are creative ideas that are put into practice in order to make a positive change within the firm. Research and development unit is best positioned to monitor and fund the activities of various purposes for it is the very reason for its ex istence. There are a number of approaches in managing a project. Each is suitable depending on the type of project involved, and some of the expected constrains. Traditional approach to project management is always popular when handling projects which had been handled before. This is because the project manager is always aware of the events that may be expected in the project. Traditional approach fits well when there is a clear understanding of some of the challenges that the project may face is the process of accomplishing it. Critical chain approach is another approach which is a little different from the traditional approach to project management. In this approach, the project manager and team members assumes that there might be a constraint or two that may hinder the normal flow of the project. This is always the case when dealing with new projects that the firm has no clear focus on. The project members will be forced to use behavioral and mathematical science in predicting, a nalyzing and finally removing constrains that may affect the normal success of the project. Another standard approach is the extreme project approach. This approach is always recommended when the project entails a highly dynamic situation. In is a situation where there is high likelihood that some of the current constrains may easily change along the way.Advertising Looking for essay on project management? Let's see if we can help you! Get your first paper with 15% OFF Learn More The approach is therefore designed to manage these changes. Finally, events chain projects approach may also be appropriate when dealing with some projects. In this case, there is always the suspicion that one constrain may create a chain of constraints that may have an impact on the project success. It is therefore designed, not only to manage any constrain that may arise, but also to deal with the issue of one constrain spilling over to affect other constrains. In order to ensure that there is success in a project, it is always important to ensure that there is an effective project management environment. An effective project management environment offers all members a perfect environment where they can participate in project activities and give their best to ensure an overall success of the project. There are a number of ways in which project manager, projects coordinator and other senior officials of a project can take to ensure that the project is successful. One of the most im portant activities in ensuring that there is a good environment is to ensure that all members of the project can express themselves freely. All the involved members of the project should be offered opportunity to express their views about the project, and how the project shall be brought into a successful completion. There should not be any form of high handedness when implementing policies in the project, and every member of the project should feel appreciated. The project manager should clearly define activity of every member of the organization in order to avoid cases where there is overlapping of duties, or confusion when it comes to assigning of tasks within the firm. Availing all the needed materials for the project also helps in ensuring that the project environment is made more successful. Communication is one of the key factors in ensuring that a project is made successful. A number of scholars have pointed out the fact that a project that succeeds is a project that has a c lear communication system between different stakeholders. It is through this communication that various departments will be able to coordinate in order to achieve the desired result. There should be a clearly defined vertical and horizontal flow of communication. The chief executive will communicate with the project manager and members through the projects coordinator. The chief executive will inform the projects coordinator of his or her expectations of the projects, and some of the special areas that there should be special attention. The projects coordinator will then pass this communication to the project manager who shall finally pass it to project members. Any communication from the members should follow the same channel up. When a member communicates directly to the chief executive or projects coordinator without informing the projects manager, the act can be considered insubordination. This can discourage the projects manager and this may hinder success of the project. It is however, a common phenomenon for a chief executive, or the projects coordinator to speak generally to all the members in one sitting, especially when giving a piece of advice to them or an encouragement. Members should be able to communicate freely among themselves. A business case is always fundamental in supporting a project. It is always a general belief that when committing any resource of a firm to any project, there should be a strong reason for doing so. Accountability of all the funds of a firm is one of the reasons why there is always the need to ensure that the top management is able to account for every cent used in the firm. A project case is therefore, a strong justification why a given project is important, clearly defining some of the benefits that the firm stands to benefit from the project either in the short run or the long run business plans. The business case will be justifying why the project should be undertaken, and how the resources used in it shall be recov ered, and the overall benefits it will have to the firm. A project case is always useful when a project is presented to the board of directors or senior management team of the firm for approval. A strong business case will be able to convince the decision makers that there is need to carry out the project. Project Plan Purpose of the Report This report is meant to advertise car tracker software developed by a group of students within the campus. Although my society members consider universities as institutions for inventions and innovations, they have not taken seriously the fact that very good products can come from these universities. The fact that students lack enough money to bankroll expensive television commercials, their products always fail to get public attention, making it difficult to get the market they need. Their invention ends up being stolen, if not cheaply bought by major companies which have the capacity to commercialize the product. This project aims at helping th ese innovative students by ensuring that their products receives the much needed public attention that will help make the known in the market. Background of the study Students have been complaining that they work hard to come up with various innovative ideas but the ideas are never developed. They state that they come up with ideas, but because of enough money, their ideas are always bought cheaply by companies who use them to earn a lot of money. In some cases, they are always surprised by unethical actions of some companies which steal their ideas at their inception. This group that came up with this project worked very hard to ensure that the project is a success. Sure enough, they have been able to test and confirm the fact that the device works well and can help reduce cases of theft of cars. The main concern is now to ensure that the device reaches the market in time, and that the developers of the software get to benefit, and not greedy companies that are always ready to stea l these ideas. Activities of the Project Project Scope As stated above, the scope of this project is limited to advertisement and other mechanisms through which the software can be known in the market. The scope of this project does not include any technicalities of the product. It is also important that this project does not cover delivering the product to the market. It specifically focuses on the awareness creation of the product in the market. Project Objectives It is always important to specify objectives of a project. In this project, there were specific objects that the project manager, together with project members, wishes to achieve. Creation of general awareness of the product within the domestic market within a period of four months. Make the market know the existence of the product and some of the features that make the product unique. Deter any form of piracy, or an attempt to mimic this technology by major industry players through massive advertisement and warnings. H elp the students who developed this idea take their product to the market. Project Deliverables Project deliverables are some of the tangible and intangible outcomes of a project. In this project, some of the project deliverables include the extent to which people will be aware of this product after four months that the project plans to take. Another deliverable in this project includes the amount of income that the developers shall generate through the sale of their project. The ability of the product to be sold in the market without any form of piracy is also another deliverable in this project. Constrains In every project, there are always project constrains that should be considered in making the project successful. In this project, the first constrain was time. As a student, it was not easily to get free time to conduct a massive awareness of the product in the market. Another constrain was finance to enable project members move from one corner of the country to another; and t o use some of the major media stations in this country. Risk Management, Project Quality, Monitoring and Control It is always important to understand some of the risks that are always presented in any given project, and how to manage them. In this project, the management of project risks will be conducted by a special group which will be responsible for quality management. They will be responsible for detecting and managing of the risks in time. The team will be responsible for monitoring various activities within the firm, and determining the best control methods for these risks and other issues that may arise in the process of project implementation
Wednesday, February 19, 2020
Sanctuary Reports Essay Example | Topics and Well Written Essays - 750 words
Sanctuary Reports - Essay Example Besides demonstrating loyalty and dedication to God, synagogue acts as a symbol of Jewish unity. It is a religious center and going there enables people to meet. It binds Jews together, hence facilitating unity among them. The Jewish community ascribes to one religion, i.e. the Judaism. Religious leaders in synagogues teach elements of Judaism thus joining people into one faith. Through such aspect, Jews find themselves united and loyal to what they believe. Synagogue connects Jews to divine powers and enables them to develop a personal relationship with God. Each person participates in rituals such as cleaning of hands when entering, bowing down in worship among other rituals. There is an individual commitment to perform these rituals hence promoting personal relationship with the creator. It is therefore a crucial tradition in Jewish culture that each Jew maintains from generation to another. Parents introduce their children to this religious practice at their early age. They grow up knowing the significance of attending regular services at the synagogue. There are various symbols in the synagogue with different meanings of Jewish religion. They include the ark, the scroll, Bimah, lights, inscriptions and the pulpit among other symbols. Each symbol plays a significant role in the synagogue. They make the purpose of the synagogue, complete by aiding in the performance of major rituals. Some are used by religious leaders while others are utilized by the whole congregation. Synagogue ark is different from the ark that is put in the temple. The later is only accessible to the high priest at a specific time, i.e. day of atonement. The ark in the synagogue is accessible to all Jews and is a place where they keep the scroll of Torah which contains the law. It is a safe place where the scroll is kept and cannot be damaged. This implies how valuable Torah scroll is
Tuesday, February 4, 2020
Casa de Diseo Case Study Example | Topics and Well Written Essays - 750 words
Casa de Diseo - Case Study Example riod by offering credit terms of 3/10 net 60, what additional savings in resource investment costs will result for the shortened cash conversion cycle, assuming that the level of sales remains constant? If the firmââ¬â¢s variable cost of $40,000,000 in sales is 80%, determine the reduction in average investment in accounts receivable and the annual savings that will result from this reduced investment, assuming that sales remain constant. Teresa Leal should continue focusing on how the company can reduce the accounts receivable (money customers owe the company), a move that will automatically reduce the bad debt expense. The company should continue with its new strategy of offering cash discounts since the analysis has confirmed that it is a wise idea. However, the companyââ¬â¢s management should also focus on how it can reduce the cost of offering cash discounts since it appears as if it is still relatively high (Fernandes,
Monday, January 27, 2020
Definition Of Purchasing And Procurement
Definition Of Purchasing And Procurement Purchasing is defined as to buy materials of the right quality, in the right quantity form the right source delivered to the right place at the right time at the right price. Procurement is the process of obtaining good or service in any way, including borrowing, leasing and even force or pillage (Lysons et al, 2006). According to John, Chandra, Tim (2008) defined that, procurement includes sourcing and purchasing and coves all of the activities involved in the product/ service sourcing, purchasing and delivery from supplier to the customer. It is a very important activity in manufacturing supply chain as purchased parts and materials account for over 60% of the cost of finished goods (John, Chandra, Tim 2008). For retail companies within the supply chain this percentage can be as high as 90% (John, Chandra, Tim 2008). Gerald, Sam (2007) state that purchase there exists a general tendency of pushing added value towards outsourcing. Although in the majority of companies this tendency causes the share of material costs and external services to increase, purchasing departments are still largely operations as traditional mid-size order department and not as modern procurement management units (Gerald, Sam, 2007). Therefore the potential of optimizing the purchasing system and hence improving the profit margins is often neglected (Gerald, Sam, 2007). Now many companies are precisely in procurement via in the internet that there is still quite deal of potential (Gerald, Sam, 2007). Therefore, as a purchasing or procurement manager should understand than in order to be able to judge the efficiency of industry flow of materials, it is necessary to describe whether the manufacture made-to -order or make-to-stock (Gerald, Sam, 2007). Afterwards manager should plan on industry material requirements. In order to have minimum stocks on hand at maximum disposition, a material requirements planning has to be carried out (Gerald, Sam, 2007). Reason for choice of topic Academic Objectives of the Project This aim of this research is going to discuss, the reason of choosing this title is to determine the career match in module on logistics and supply chain management. For this purpose, this study of purchasing can be approached from several perspectives, such as the process, functions, relationship and link in the supply chain process. 2.0 (c) Purchasing and Sourcing Knowledge Management 2.1 Organizing for Supply Research Purchasing market research has been increasing in recent years many large companies, like IBM, Honda of America, Lucent Technologies and Philips Electronics have introduced corporate commodity teams which are responsible for the worldwide sourcing of strategic parts and materials (Arjan 2005). Supply research is the systematic collection, classification, and analysis of data as the basis for better supplier decisions, so that will influence the procurement of goods and services for the purpose of meeting present and future company requirements in such a way that they contribute to an optimal return .Figure 1 shows that of the data (information) that might be required for effective buying decisions. Ingredients of Effective Buying The studies conducted in supply research include projects under the major research headings of: (1) purchased materials, products, or services (value analysis), (2) commodities, (3) suppliers, and (4) supply processes. Supply research, if approached in an organized manner, also has the potential for generating major improvements in supply decision making. A firm could conduct supply research in one of three ways: (1) full-time research positions, (2) inclusion of research as a part-time responsibility of supply personnel, or (3) cross-functional teams to bring an expanded knowledge base to the research process (Leenders et al, 2006). According to Purchasings [Purchasing Magazine (www.purchasing.com) recent Internet-usage survey researching potential suppliers is the number-one reason buyer log on to the Internet. Chris Golec, vice president of marketing at Supply Base, noticed a similar trend. Manufacturing was looking for reliable third-party information to differentiate supplier based on performance, risk and other business factors, says Golec. According to Arjan (2009) state that, once the buyers has identified a prospective supplier, detailed DB reports, including the supplier evaluation report (SER) and the supplier performance review (SPR). Therefore SER measures the financial stability of a supplier and quantifies the risk of doing business with them (Arjan, 2009). The SPR determine how well a supplier performs in key areas, like quality, tech support and delivery, relative to the industry average (Arjan, 2009). 3.0 (d) World Wide Sourcing 3.1 World Wide Sourcing Defined According to Martin (2007) note that, world-wide purchasing of supplier is response to the globalization process that has had tremendous impact on international business. In order to understand the concept of low-cost country sourcing, the aim of this section is to examine development in purchasing and supply chain management in an international business environment (Martin, 2007). Leontiades (1985) notes that, one of the most important phenomena of the 20th century has been the international expansion of industry. Today, virtually all major firms have a significant and growing presence in business outside their country of origin. According to Leenders et al (2006), in attempting to seize opportunities in the global marketplace, companies are deploying their organizations on global scale. The reasons for sourcing abroad are many and vary with the specific requirement (Leenders et al, 2006). However, the underlying, summary reason for using an international supplier that better value is perceived to be available from that source than from a domestic supplier (Leenders et al, 2006). The first stage, domestic purchasing only, as the name implies, the company on purchases from domestic supplier (Robert J. Trent Robert M. Monczka, 2002). Although the company might have international operation, such as, marketing or sales, the purchasing activities do not encompass country borders (Martin, 2007). The reasons to pure domestic sourcing to pure domestic sourcing are many, but could include lack of scale economics, lack of need resources or lack of competencies need to internationalize purchasing activities (Martin, 2007). Reasons for internationalizing purchasing is a primarily to lowest cost, but could also be due to a lack of domestic suppliers (Trent Monczka, 2003). Marci- economic such as tax rates, increased price levels in the home country market and exchange rates all are play a role. The second stage, international purchasing as needed, is usually reactive rather a proactive initiative in order to cope with market forces (Robert J. Trent Robert M. Monczka, 2002). Therefore this mean that international purchasing is only done sporadically, without any long-team objective. Thus, international purchasing as such is not yet institutionalized (Martin 2007). The third step, international purchasing as part of sourcing strategy, the company is starting to realize the advantages of international purchasing, and is thus recognizing the need for more long-team strategies (Robert J. Trent Robert M. Monczka, 2002). In the four steps, integration and coordination of global sourcing strategies , implies that the company is starting to integrate and coordinate global procurement needs the company worldwide (Robert J. Trent Robert M. Monczka, 2002). In order hand to realize this, the company needs to have implemented enterprise-wide IT systems such as ERPs, and have hired qualified staff with a global mindset, and an organization that enables central coordination (Trent Monczka, 2003). 3.2 Benefits of International Sourcing The benefits of international sourcing are clearly shown on Table 2.0. Benefits of International Sourcing 4.0 Supplier Management and Development According to Kenneth and Brian (2006) note that, supplier development has been to defined as, any activities that a buyer undertakes to improve a suppliers performance or /and capabilities to meet the buyers short or long-team supply needs. This applies not within organizations but between organization as in the purchaser-supplier business relationship and the especially in the area of supplier development (Krause and Ellram, 1997). Effective communication is a critical aspect of successful purchaser-suppler relationship (Carter and Miller, 1989) however Krause and Ellram (1997) also suggest that the performance of supplier can be significantly raised by the buying firm communicating their expectations to supplier in an effective manner. However, achieving transparency can be challenging, especially in a product development context a customer-supplier relationship (Bob, Myfanwy, Roger, 1998). The supplier relationship management from a supply perspective is to bring both sides into an effective working relationship (Leenders et al, 2006) . This will require substantial coordination work inside the purchasers organization to ensure that the people most vitally concerned with a particular suppliers performance are fully involved in the planning and execution of a program leading to the desired long-term relationship (Leenders et al, 2006). Next, supplier development also been defined as any business activity that a buyer undertakes to improve a suppliers performance and/or capabilities to meet the buyers short or long term supply needs (Lysons et al, 2006).There are nine steps in a supplier development programme (refer to Appendix 2). The actual process may differ according to the organization and whether the development is primarily results or process orientated (Lysons et al, 2006). The development function has a Supplier Development Department who are responsible for ensuring that each suppliers co-development performance is assessed accurately, reliably and consistently (Bob, Myfanwy, Roger, 1998). The department uses a performance measurement system as means of ensuring that the relevant data is collected, analysed and recorded and later presented to the supplier (Bob, Myfanwy, Roger, 1998). This is a highly structured attempt to provide clear information to suppliers, and unusual in being applied in development (Bob, Myfanwy, Roger, 1998). 5.0 (b) Supplier Evaluation and Selection 5.1 Evaluating Supplier Performance and the Supplier Selection Decision Perhaps the most powerful risk prevention approach is the development of a rigorous supplier evaluation and selection decision (Robert et al, 2009). Select a set of world class supplier and watch how much the easier life become (Robert et al, 2009). Select a set of poor performers and be prepared to dust off the risk contingency plans (Robert et al, 2009). Nest, the key performance indicators (KPIs) is use to evaluation of supplier performance have been quality, delivery and price. While these are still basic to supplier evaluation, such as e-procurement, JIT (Just-in-Time) and lean manufacturing, integrated supply chains have made the evaluation of supplier relationships and important consideration. The number of KPIs that may be used is almost limitless. The ten supplier evaluation factors are shown in Appendix 3 (Lysons et al, 2006). This decision to place a certain volume of business with a supplier should always on a reasonable set of criteria (Leenders et al, 2006). Besides that, Some of the more important supplier attributes related to those prime criteria mentioned above may include past history, organization and management, technical strength and, financial status, communications, reputation, labour relations, systems, procedural compliance, and location (Leenders et al, 2006).. Obviously, the nature and amount of the purchase will influence the weighting attached to each objective and hence the evidence needed to support the decision (Leenders et al, 2006). 5.2 Buyer-Supplier Relationship Narasimhan and Das (2001) explored that the relationship between purchasing integration and supplier management practices (buyer-supplier relationship development, supply base leveraging, and supplier performance evaluation). Form the comparison of alternative statistical models, they concluded that purchasing integration has a moderator effect on the impact of supplier management practices on manufacturing performance (Michael, 2008). This study suggested that only a combination of externally and internally focused on purchasing initiatives may be able to elevate purchasing into a strategic function. ( Narasimhan and Das 2001, P.607). Purchasing integration, summarizing practices such as purchasing strategy alignment with corporate strategy, involvement in the new product design and process improvement, and focus on corporate value creation, seems to be a prerequisite to capture the value from strategic supplier management and cooperative supplier relationship (Michael, 2008). According to Ian (2005), the relationship between buyer and the supplier changes with the type of contract or commercial arrangement. Assuming the supplier able to deliver the same activities as the buyer but at a lowest cost, the difference in costs translates to a profit margin for the supplier (Ian, 2005). In the outsourcing model the discussed in previous sections, the suppler is no longer required to follow the processes previously owned by the buyer (Ian, 2005). Therefore, the suppler is now free to make modifications to the original process, motivated by profitability. In the governance of the outsourcing, both the supplier and buyer work in an agency environment (Ian, 2005). So the potential contract relationship model addresses the organizational needs of control and flexible (Ian, 2005). Here, the commercial arrangements including joint ventures, multiple supplier, individual and joint-venture spin-offs, consortia and shared service structures re-emphasize the importance of the quality of supplier-buyer relationship (Ian, 2005). 6.0 (a) Supplier Quality Management 6.1 Quality System and Quality Dimensions Robert et al (2008) note that, supplier quality represents the ability to meet or exceed current and future customer (i.e. buyer and eventually end to customer) expectations or requirements within critical performance areas on a consistent basis. There are three parts to this definition: Ability to meet or exceed is means that suppliers satisfy or exceed buyer expectations or requirement each and every time (Robert et al 2008). Inconsistent supplier performance, whether in physical product quality or on-time delivery, is not a characteristic of the quality supplier (Robert et al 2008). Current and future customer expectations or a requirement is meaning that, suppliers must meet or exceed todays demanding requirements while also possessing the ability to anticipate and satisfy future customer requirements (Robert et al 2008). A supplier than can satisfy todays requirement but cannot keep pace with future requirement is not a quality supplier (Robert et al 2008). Within critical performance areas on a consistent basis. Supplier quality does not apply to the physical of a product (Robert et al 2008). Quality suppler satisfy a buyers expectation or requirement in many areas, including product or service conformance, current technology and features, product or service delivery, and total cost management (Robert et al 2008). The multiplicity of customer-designed supplier quality improvement models can confuse many suppliers (Gopal, 1995). A strategic of quality improvement model has to be consistence with the product and process technology (Gopal, 1995). However, as a supplier, who is most knowledgeable about the technology, is in a better position to design the quality improvement model (Gopal, 1995). Therefore most of the customer, have a supplier quality improvement model of their own. The suppliers valuable resource may end up being spent in continuously rearguing and rewriting their procedures to satisfy may never find time to focus on creating a strategic quality improvement model consistent with product or process technology (Gopal, 1995). A quality system typically applies to, and interacts with, all activities pertinent to the quality of a service or product (Lysons et al, 2006). Figure 4 is showing involves all phases, from the initial identification to final satisfaction of requirements and customer expectations. The advantages of a properly documented quality management system such as that required by BS EN 9001:2000, are that it: Ensures all aspects of quality are controlled. Provides objective evidence for determining and correcting the causes of poor quality. Increases customer confidence. Indicates best practice. Ensures consistent, efficient work practices. Gives competitive advantage (Lysons et al, 2006). Quality Loop Supplier quality is a complex term, according to Professor David Garvin of the Harvard Business School, defined that least eight dimensions: Performance. The primary function of the product or service. Features. The bells and whistles. Reliability. The probability of failure within a specified time period. Durability. The life expectancy. Conformance. The meeting of specifications. Serviceability. The maintainability and ease of fixing. Aesthetics. The look, smell, feel, and sound. Perceived quality. The image in the eyes of the customer (Lysons et al, 2006). 6.2 The Benefits of TQM TQM is a practical but strategic approach to running an organization that focuses the need of its client or customers (Edward, 2002). TQM is not a set of slogans, but a deliberate and systematic approach to achieving in appropriate levels of quality in a consistent fashion that meet or exceed the needs and wants of its customer (Edward, 2002). The success of TQM strategic is depends on a genuine commitment to quality to each organizational. The benefits claimed for TQM include: Improved customer or client satisfaction. Enhance productivity. Reduced product led time. Improved customer service and delivery times. Reduced work-in-progress. Reduced waste and inventory with consequential reduced costs. Improved quality of goods and services. Increased flexibility in meeting market demands. Better utilisation of human resources (Lysons et al, 2006). (g) Contract Management The contract management and financial control flow largely in chronological order within overall facilities management process (Brian, Adrian, ). If earlier procedures have been followed carefully, the management of contract should in the sense on their administration- relatively straightforward (Brian, Adrian, ). Sufficient precedents exist for contract administration, largely in context if the monitoring, control and, where necessary, corrective action (Brian, Adrian, ). Contract management has aspects of facilities management that can represent a significant issue for client organization, not least because they are on going to commitments (Brian, Adrian, ). 7.0 (f) Negotiation 7.1 Negotiation Strategy and Practice According to Robert et al (2008) note that, not all purchase requirement will require buyers and seller to conduct a thorough and detailed negotiation. For many items, the competitive bidding process will satisfy on a buyers purchase requirements, as may be this case for items that are low value, are widely available commodities, or have pre-existing standards (Robert et al, 2008). In other hand, according to Richard (2005) also state that, Negotiations are an important part of the purchasing process, because their effective use can help safeguard in the interests of a sports medicine program. Physical trainer should negotiate in the following three categories of purchases. Capital equipment. This is the expensive, durable equipment that often makes up the bulk of the rehabilitation and therapeutic modality inventory for a sports medicine program (Richard, 2005). Medium- priced annual re-buys. These are usually purchases of services that require annual renegotiation (Richard, 2005). For instance salaries, physician consulting fees, ambulance services, and athletic insurance. Lower-cost consumable supplier. These items constituted the bulk of the sport medicine supply budget (Richard, 2005). Although some of the suppliers will have to be reordered throughout the year, careful planning will allow the athletic trainer to place only one major supply orders for entire year (Richard, 2005). This method will strengthen the athletic trainers negotiating position because of the discount normally of associated with quality purchasing (Richard, 2005). Although negotiation on the price of a supply, item of equipment, or service is common, athletic should also consider on other areas in which they can realize cost saving through negotiation (Richard, 2005). Furthermore, the athletic trainer also negotiate the way in which the goods will be supplied, their quality, shipping costs, and support after the purchase (Richard, 2005). The following five elements can be negotiated for purchases in each areas are stated clearly in Table 3. The discussion of some of the elements and considerations that affect the price of an item makes it obvious that negotiation can be a valuable technique to use in reaching an agreement with a supplier on the many variables affecting a specific price (Leenders et al, 2006). Negotiation Strategy Practice Negotiation strategy refers to overall approach used to reach the mutually beneficial agreement with a supplier that holds different points of view from the buyer (Robert et al, 2008). A major part of the strategic planning process involves the application of tactics- the skill or act of employing available means to accomplish to end, objective, or strategy (Robert,). They are included the current set of actions plans and activities adopted to achieve the negotiation objective and strategy (Robert et al, 2008). Strategic negotiation issues involve the broader question regarding who, what, where and how to negotiate (Robert et al, 2008). The situation is to have a well-developed negotiation strategy with appropriate and ethical tactics that support that strategy (Robert et al, 2008). As an analogy, consider a military battle, the best-development strategy will fail unless a commander has the tactics and the resources to implement that strategy in the field (Robert et al, 2008). Negotiation is a complex, fascinating subject which, since it involves people, contains many variables (Peter et al, 2005). This list and the related discussion are meant only to indicate the area and other writes have noted as pertaining to successful negotiation. Those who negotiations are successfully: Plan well Can deal with pressure Understand people well Observe well Can handle confrontation Have sound business judgement Are skill at dealing with risk and asking questions Can handle time effectively (Peter et al, 2005) 9.0 (h) Supply Chain Information Systems for Procurement 9.1 Definition of Information Systems Information supply chain within an enterprise are often more complex, difficult and less systematic than those between with enterprises (Joseph L et al, 2006). Besides that, information system is comprised of interconnected components that process, store, and collect data and distribute information to support, control, decision making and coordination within the organization environment (Leenders et al, 2006). However the information system technology allows the organization to connect with partners or supplier in their supply chain network. According to Joseph L et al, (2006) state that, the intranet is a relatively secure method to move business processes online by providing a common interface and communication environment. Data can be input without concern for where the information resides, thus enabling more complete and timely reporting because organization data is to provide (Joseph L et al, 2006). However manual internal processes, such as sourcing, requisitioning, purchasing, receiving, releasing, and contract management, can be performed online to reduce manual and paper-intensive processes (Joseph L et al, 2006). Information systems can be classified to four types, each can consider to serve the requirements and needs of the organization at different levels of management and across functions (refer to Appendix 6) (Leenders et al, 2006). 9.2 The Benefit of Electronic Data Interchange (EDI) Electronic data interchange (EDI) technology was gives organizations an opportunity to exchange their information and message electronically, instead of with paper documents, and leads to new way of doing business known as electronic (EC) (Syed et al,2000). According to James (1998) EDI is the electronic transfer of document from one computer system exchange to another. The purpose of EDI is to provide accurate external information (James, 1998). EDI takes externally produced and transmitted information and allows the information to be electronically received into the host system (James, 1998). Then, the host system is able to electronically send the information or data to another external computer system (James, 1998). Because of the transaction is free from human intervention, so EDI provides a high level of accuracy for the information being received and transmitted (James, 1998). Besides that, the benefit of EDI is that it can reduces information lead-times, and thus allows the logistics network to be more responsive to customer needs and changing market conditions (James, 1998). It system also reduces the transportation and order processing lead-times (James, 1998). However Syed et al (2000) also defined that, the benefit of EDI include less delay in data handing and labour saving in the areas of data transcription, controls and error investigation and correction. As a result implementation of EDI improves the following: The internal operation of the firm by reducing the process-cycle time, Trading supplier or partner relationship, Responsiveness to customer, and The ability to compete, both domestically and internationally (syed, 2000). According to Paul et al (2000) note that, realizing enormous competitive advantages of EDI, an increasing number of firm have attempted to formulate a viable implementation of strategy. However, a successful EDI implementation strategy should address the following key issues. Trading partner agreement: due to the nature of EDI that inherently promotes inter organizational communication and information transfer, the EDI initiating firm (or a Hub company) may not gain the full benefit of EDI without the support of its to trading partners (Paul et al, 2000) Management support: regardless of the potential EDI benefits, unconvinced management would lack of commitment to EDI investment and would be less inclined to provide adequate financial and personnel resources required for company-wide EDI implementation. It was be more difficult to manage system to EDI programs without senior management commitment (Paul et al, 2000). Performance measurement: to justify EDI investment, a firm should conduct an objective cost-benefit analysis of the proposed EDI program covering its in life cycle. EDI can bring numerous operating of benefit along with some intangible benefit along with some intangible benefit such as higher employee morale, increase competitive advantages, improved customer loyalty, and enhanced trading partnerships (Paul et al, 2000). How the EDI is implemented showing on Figure 5. The sequence is as follows: Firm A creates a purchase order using EDI internal business software. EDI software translates the order to supplier. Firm A sends the 850 purchase order to suppler B over a third-party value added network (VAN) or encrypted in EDIFACT format over the Internet. Supplier B receives the 850 purchase order document and will translate it from EDI to its proprietary format and, typically, company B will send an acknowledgement to firm A (Lysons et al, 2006). EDI Implementation Figure 5: EDI Implementation (Lysons et al, 2006) By implementing EDI, firm can reduce the lead time in receiving parts from their suppliers because buyers and suppliers work together in real-time environment. Therefore, a firm can reduce the lead time in delivering product or goods to customers; delays of delivery can be reduced. 10.0 (i) Performance Measurement and Evaluation As part of a company-focused purchasing and supply chain measurement approach, firms should follow a systematic process to maximize results and achieve vertical and horizontal alignment of the purpose (Robert et al, 2008). As company objectives drive specific strategies such as being the low-cost producer and technology leader (Robert et al, 2008). These company strategies should then drive appropriate and prioritized purchasing and supply chain objectives and strategies (Robert et al, 2008). Apart from that, perhaps the best way to summarize the vast number of separate is by developing performance measurement each category, many separate measures relate to each general category (Robert et al, 2008). Most purchasing and supply chain measures fall into one of the following categories: Revenue Quality Price performance Cost-effectiveness Time/ delivery/ responsiveness Technology or innovation Supplier performance Strategic performance (Robert et al, 2008). However, on compiling the finding into a report with summarised recommendations and supporting reason, the audit should be presented to purchasing senior management (Kenneth et al,2008). When preparing such report, auditor should highlight policies, procedures and personnel where efficiency and effectiveness can be improved, commend good practice and performance, and think beyond simple quantitative measure of performance and consider the full sequences, side-effects and reactions likely to occur with these recommendations are presented (Kenneth et al, 2006) 10.1 Approaches to Performance Measurement Approaches to performance measurement may be grouped under five main headings: Accounting approaches, namely: Profit centres Activity-based costing Standard costing and budgetary control Economic value added (EVA) The purchasing management audit approach Comparative approaches Benchmarking and ratio Integrated benchmarking, such as EFQM and balanced scorecards Management by objectives (MBO) Miscellaneous approaches, such as SERVQUAL and six sigma (Lysons et al, 2006). 10.3 Benefits of Benchmarking The benchmarking is the continuous measuring of product, services processes, activities, and practices against a firms best competitors or those companies recognized as functional or industry leaders (Robert et al, 2008). Formally the benc
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